Tax treatment of waste and losses on income and sales tax regimes
This paper addresses fundamental notions regarding waste and losses and their treatment in both the Income Tax Law and the Peruvian General Sales Law (a.k.a. V.A.T.). Likewise, several reports issued by the Peruvian Tax Administration were used to define waste and losses and determ...
| Autores: | , |
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| Tipo de recurso: | artículo |
| Estado: | Versión publicada |
| Fecha de publicación: | 2021 |
| País: | Perú |
| Institución: | Universidad Femenina del Sagrado Corazón |
| Repositorio: | Revistas - Universidad Femenina del Sagrado Corazón |
| Idioma: | español |
| OAI Identifier: | oai:revistas.unife.edu.pe:article/2476 |
| Acceso en línea: | https://revistas.unife.edu.pe/index.php/lumen/article/view/2476 |
| Access Level: | acceso abierto |
| Palabra clave: | Tributos, mermas, desmedros, gastos deducibles, legislación tributaria Taxes, waste, losses, deductible expenses, tax legislation |
| Sumario: | This paper addresses fundamental notions regarding waste and losses and their treatment in both the Income Tax Law and the Peruvian General Sales Law (a.k.a. V.A.T.). Likewise, several reports issued by the Peruvian Tax Administration were used to define waste and losses and determine what may classify as deductible expenses. Finally, general aspects regarding waste and losses stipulated in the legislations of other countries are detailed in depth applying Comparative Law methods. |
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